The Resource Information exchange and tax haven investment in OECD securities markets

Information exchange and tax haven investment in OECD securities markets

Label
Information exchange and tax haven investment in OECD securities markets
Title
Information exchange and tax haven investment in OECD securities markets
Creator
Subject
Language
  • eng
  • eng
Summary
This paper investigates whether signing TIEAs affects the size of outbound FPI (foreign portfolio investment) from tax havens into securities markets. Exploiting rich IMF data on bilateral portfolio investment stocks, shows that tax haven - outbound FPI in OECD securities markets is significantly more responsive to tax information exchange than outbound FPI from nonhavens
Citation source
In: National tax journal. - Washington. - Vol. 73 (2020), no. 2 ; p. 291-329
http://library.link/vocab/creatorName
  • Heckemeyer, J.H
  • Hemmerich, A.K
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • exchange of information
  • tax haven
  • tax evasion
  • TIEA
  • offshore fund
  • foreign investment
  • securities
  • portfolio investment
Label
Information exchange and tax haven investment in OECD securities markets
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2021/K-N/NTJ/2_291-329.pdf
Publication
Note
20210601

Library Locations

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